A. H. Sayce,
The Religions of Ancient Egypt and Babylonia
“ The spirit of the sun became Samas, the spirit of the evening star became Istar. En-lil of Nippur was transmuted into Bel, and Nin-lil, the lady of the ghost-world, into Bilat or [pg 406] Beltis. The process was facilitated by the changes undergone at Eridu by the magical texts themselves, even before the days of Semitic influence. Maritime intercourse with other lands had already deeply affected the theology of Eridu; the crude animism of an earlier epoch had made way for the conception of a culture-god who taught men the elements of civilisation, and wrote books for their instruction. ”
